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2000 (8) TMI 562 - AT - Central Excise
The appellate tribunal dismissed the department's appeal because the authorisation signed by the Commissioner did not contain the words "not legal and proper" as required by Section 35B(1) of the Central Excise Act, following a Supreme Court ruling in the case of Rohit Pulp & Paper Mills, 1998 (101) E.L.T. 5.
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